Relevant bibliographies by topics / DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL'

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Published: 4 June 2025
Last updated: 23 June 2025

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Journal articles on the topic "DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL"

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Wan, Huishan. "An Empirical Assessment of Alternative Discretionary Accrual Models: Evidence from Earnings Restatements." Accounting and Finance Research 7, no. 4 (2018): 138. http://dx.doi.org/10.5430/afr.v7n4p138.

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Using a sample of firms that restated earnings, this study seeks to evaluate the performance of alternative discretionary accrual models along two dimensions: earnings management detection and accuracy (the ability to accurately estimate the magnitude of managed earnings). The findings of this study are important for three reasons. First, discretionary accrual models play a prominent role in several streams of accounting research, especially in earnings management research. Thus, the ability of discretionary accrual models to isolate the discretionary component from the non-discretionary component of total accruals is critical. Second, there is concern about earnings management inferences drawn from discretionary accrual estimates generated by existing discretionary accrual models. One major concern is that extant discretionary accrual models are mis-specified, which results in misleading inferences about earnings management behavior. Finally, there is lack of consensus in the literature on the relative performance of discretionary accrual models. Using earnings restatements data, I investigate the relative performance of four extant discretionary accrual models and a Modified Forward-Looking Model. The findings indicate that the Modified Forward-Looking Model is better specified and outperforms the other models both in terms of detecting earnings management and in estimating the magnitude of managed earnings.
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Krishnan, Gopal V. "Audit Quality and the Pricing of Discretionary Accruals." AUDITING: A Journal of Practice & Theory 22, no. 1 (2003): 109–26. http://dx.doi.org/10.2308/aud.2003.22.1.109.

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Accrual-based earnings is considered superior to cash flows. Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. However, managers could engage in aggressive reporting of accruals that would seriously undermine the informativeness of reported earnings. Since outsiders cannot directly observe earnings, high-accrual firms face greater agency costs relative to low-accrual firms. Auditing plays an important role in mitigating these agency costs by constraining opportunistic management of accruals. This study examines whether there is a linkage between audit quality and pricing of discretionary accruals. The findings indicate that the association between stock returns and discretionary accruals is greater for firms audited by Big 6 auditors than for firms audited by non-Big 6 auditors. Further, discretionary accruals of clients of Big 6 auditors have a greater association with future profitability than discretionary accruals of clients of non-Big 6 auditors.
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Kencana, Dwi Tirta. "PENGARUH MANAJEMEN LABA TERHADAP RETURN SAHAM DENGAN VARIABEL KONTROL RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR DALAM BURSA EFEK INDONESIA." TECHNOBIZ : International Journal of Business 4, no. 2 (2021): 74. http://dx.doi.org/10.33365/tb.v4i2.1390.

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AbstrakTeori keagenan menyatakan bahwa masing-masing individu semata-mata termotivasi oleh kepentingan sendiri sehingga menimbulkan konflik kepentingan antara principal dan agent. Standar Akuntansi yang dikeluarkan oleh Ikatan Akuntansi Indonesia (IAI) memperbolehkan pihak manajemen melakukan kebijakan sendiri dalam menggunakan metode akuntansi dalam perusahaannya. Kewenangan tersebut memberi peluang bagi pihak manajemen untuk melakukan tindakan manajemen laba. Discretionary accrual dan non discretionary accrual merupakan proksi dari tindakan manajemen laba. Keberadaan informasi laba dan arus kas dipandang oleh pemakai informasi sebagai hal yang saling melengkapi guna mengevaluasi kinerja perusahaan. Informasi arus kas dan laba memiliki kandungan informasi jika pada saat diumumkan ada reaksi pasar. Reaksi pasar ditunjukkan adanya perubahan harga sekuritas yang diukur dengan return saham. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris ada atau tidaknya pengaruh discretionary accrual, non discretionary accrual, operating cash flow terhadap return saham. Data yang digunakan adalah data sekunder yang berasal dari laporan keuangan perusahaan. Jumlah sampel sebanyak 45 perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2010-2014. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat analisis SPSS versi 20.Hasil dari penelitian ini adalah discretionary accrual, non discretionary accrual, dan operating cash flow tidak berpengaruh pada return saham.Kata Kunci: Manajemen Laba, Discretionary Accrual, Non Discretionary Accrual, Operating Cash Flow, Return Saham, dan Return on Equity
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Kliestik, Tomas, Lenka Hrosova, Katarina Valaskova, and Lucia Svabova. "Do Firm in the Tourism Sector Manage Earnings? The Case of the V4 Countries." Journal of Tourism and Services 13, no. 25 (2022): 120–36. http://dx.doi.org/10.29036/jots.v13i25.376.

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We study whether the presence of earnings management in the period of 2016-2019 occurs in companies operating in the tourism sector in the V4 countries, as the issue of earnings management in the tourism sector is not developed in these countries. To identify the presence of earnings management, we apply the Jones model in each V4 country to assess the occurrence of earnings management and its direction, degree, and extent. We use regression analysis in our paper. The existence of earnings management is verified using a non-parametric Mann-Whitney test. The direction, degree, and extent are verified through discretionary accrual percentages and average discretionary accruals. The data are drawn from the Amadeus financial database. The selection of companies is based on a set criterion, where the value of total assets in the period 2016-2019 will reach at least one million euros. Our analysis shows that companies in the tourism sector in the V4 countries manipulate profits. Discretionary accrual analysis reveals different positive and negative discretionary accrual values ​​in the V4 countries. Enterprises in Slovakia achieve lower values ​​of positive discretionary accrual compared to negative discretionary accrual. On the contrary, in the Czech Republic, Poland, and Hungary, companies achieve higher values ​​of positive discretionary accrual. We also found that companies in Slovakia manage their profits by decreasing compared to those in the Czech Republic, Poland, and Hungary, which in turn manage their profits by increasing.
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Baber, William R., Sok-Hyon Kang, and Ying Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint." Accounting Review 86, no. 4 (2011): 1189–212. http://dx.doi.org/10.2308/accr-10037.

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ABSTRACT This study presents conceptual and empirical analyses of discretionary accrual reversal in the earnings management context. We specifically focus on the extent that income-increasing (decreasing) discretionary accruals initiated in a prior period reverse to become income-decreasing (increasing) accruals in the current period. The analysis suggests that the extent that such reversals constrain the ability to manage toward earnings objectives depends on both the magnitude of past accrual-based earnings management and the reversal speed of past discretionary accruals. To demonstrate the empirical implications of the analysis, we consider discretionary accrual reversal speed as an additional determinant of the balance sheet constraint on earnings management (Barton and Simko 2002). We show that, conditional on the magnitude of net operating asset overstatement, the probability of achieving quarterly earnings forecasts varies inversely with reversal speed.
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Linck, James S., Jeffry Netter, and Tao Shu. "Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment." Accounting Review 88, no. 6 (2013): 2117–43. http://dx.doi.org/10.2308/accr-50537.

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ABSTRACT: Despite a large literature on discretionary accruals, how the use of discretionary accruals impacts corporate financial decisions is not well understood. We hypothesize that a financially constrained firm with valuable projects can use discretionary accruals to credibly signal positive prospects, enabling it to raise capital to make the investments. We examine a large panel of firms during 1987 to 2009 and find that financially constrained firms with good investment opportunities have significantly higher discretionary accruals prior to investment compared to their unconstrained counterparts. Constrained high-accrual firms have higher earnings-announcement returns than constrained low-accrual firms, obtain more equity and debt financing, and invest in projects that appear to improve performance. These results provide supporting evidence that the use of discretionary accruals can help constrained firms with valuable projects ease those constraints and increase firm value. Data Availability: Data are available from public sources indicated in the text.
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Nugroho, Yoga Pratama, Doddy Setiawan, and Linda Kusumaning Wedari. "The role of the audit committee in accounting and finance expertise on earnings quality." Corporate Governance and Organizational Behavior Review 6, no. 2 (2022): 41–51. http://dx.doi.org/10.22495/cgobrv6i2p4.

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This study aims at examining the effect of the audit committee with accounting and finance expertise on the earnings quality of manufacturing companies in Indonesia. The earnings quality measurement uses the absolute value of discretionary accrual. This study uses three measurements of discretionary accruals, the Jones model (Jones, 1991), the modified Jones (Dechow, Sloan, & Sweeney, 1995), and the Kasznik models (Kasznik, 1999). Further, the current study refers to Badolato, Donelson, and Ege (2014) to identify the audit committee expertise. The data were collected from the Indonesia Stock Exchange (IDX) between 2015 and 2017 with 331 observations. The results showed that audit committees’ characteristics with both accounting and finance expertise have a negative effect on discretionary accrual. Thus, audit committees’ members with both accounting and finance expertise have reduced the level of discretionary accruals. The result is consistent using three measurements of discretionary accruals. Therefore, the audit committee members with both accounting and finance expertise have a positive effect on improving the quality of firms’ earnings. Our result is robust to different methods of discretionary accrual measurement. This study may be very helpful for those audit committees seeking to improve their composition and way of working. In other words, the findings of this study are potentially relevant to both audit committees and policy-makers
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Lim, Seung-Yeon. "Consolidated Financial Statements, Industry Classification, and Discretionary Accruals." Dongguk Business Research Institute 47, no. 1 (2025): 1–20. https://doi.org/10.55685/bcr.2025.47.1.1.

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This study analyzes the effect of the difference between consolidated and separate financial statement revenue on the appropriateness of discretionary accruals, focusing on Korean listed companies for which the consolidated financial statement became the primary financial statement following the adoption of K-IFRS. Discretionary accruals are typically estimated using accrual models by industry and year. A large revenue discrepancy between consolidated and separate financial statements may indicate that the performance of subsidiaries in various industries could influence the estimation of discretionary accruals. In this study, we assess the appropriateness of discretionary accruals by examining whether they meet statistical assumptions, specifically that the residuals from the accrual model’s regression have an expected value of zero and no serial correlation. The analysis reveals that, across the full sample, the expected value of discretionary accruals was zero, but significant serial correlation was present. However, when dividing the sample into quintiles based on the revenue discrepancy between consolidated and separate financial statements, we found that for firms with no revenue discrepancy, discretionary accruals had an expected value of zero and showed no serial correlation. Conversely, for firms with the largest revenue discrepancy, while the expected value of discretionary accruals remained zero, the serial correlation was highest and statistically significant. These findings suggest that when estimating discretionary accruals by industry, it is important to first examine whether the classification and impact of industries are accurately reflected in the consolidated financial statements that companies report.
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Okabrian, Soni, Afifa Nurhanifah, Kamaluddin Rahmat, and Venni Avionita. "The Accrual Quality and Governance on Stock Return." Jurnal Akuntansi & Keuangan Unja 8, no. 1 (2023): 35–41. http://dx.doi.org/10.22437/jaku.v8i1.27200.

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This study aims to determine the effect of accrual quality through discretionary accruals and governance through institutional ownership, independent commissioners, audit committees and directors on Stock Returns. The study used data from 39 companies included in the Kompas 100 index from 2019 to 2021. The results showed that there was a significant effect on accruals and independent commissioners' discretionary variables on Stock Returns, while for institutional ownership, audit committee and advisory variables had no effect on Stock Returns. . Discretionary accruals have a negative effect on Stock Returns, while independent commissioners have a positive effect on Stock Returns. Taken together discretionary accruals, institutional ownership, independent commissioners, audit committees and directors influence Stock Returns by 14.5%.
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Burdeos, Angelo O. "Earnings management, corporate governance, and ownership structure of Philippine initial public offerings." Corporate Ownership and Control 18, no. 4 (2021): 175–91. http://dx.doi.org/10.22495/cocv18i4art12.

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Prior studies examined the effect of corporate governance variables on discretionary current accrual, the most widely used measurement of earnings management. The principal-agent conflict implies that the size of the board, the percent of independent directors, CEO duality, and auditor prestige limit discretionary current accruals (DCA). This paper extends past studies by examining the effect of ownership structure on discretionary current accruals. The study determines the level of income-increasing earnings management of initial public offerings (IPOs) in the Philippines and the factors that explain it. Particularly, the paper examines the effect of ownership concentration and largest shareholder ownership on discretionary current accruals. The study uses a final sample of 105 IPO firms in Philippine Stock Exchange (PSE) from 2008 to 2018. Employing the modified Jones’s (1991) model to measure discretionary current accrual and multiple regression analysis, the study finds -4.19% discretionary current accrual on the average. It also reveals that the 2002 Philippine Code of Corporate Governance (PCCG) is ineffective in curbing earnings management. In addition, there is an insignificant relationship between the size of the board, CEO duality, ownership concentration, largest shareholder ownership and auditor prestige, and earnings management. Furthermore, the paper finds a significant relationship between the percent of independent directors, industry sector, return on assets (ROA) and cash flow from operations and earnings management.
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Dissertations / Theses on the topic "DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL"

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Meyer, Kyle. "Industry specialization and discretionary accruals for Big 4 and non-Big 4 auditors." Tallahassee, Florida : Florida State University, 2009. http://etd.lib.fsu.edu/theses/available/etd-05092009-121521.

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Thesis (Ph. D.)--Florida State University, 2009.<br>Advisor: William Hillison, Florida State University, College of Business, Dept. of Accounting. Title and description from dissertation home page (viewed on Oct. 26, 2009). Document formatted into pages; contains x, 126 pages. Includes bibliographical references.
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Jinxiang, Peng. "A new dimension to efficient market theory : Studying the relationship between discretionary accrual and stock returns for a better understanding of the EMH." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-101843.

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Ananthanarayanan, Umapathy. "The association between auditors' fees and earnings management in New Zealand." Click here to access this resource online, 2008. http://hdl.handle.net/10292/460.

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This study provides evidence between auditors' fees and earnings management in New Zealand. The fee measures used in this study are audit fees, non-audit fees and total fees paid by a client to the audit firm. For each of the three fee measures, I derive client importance fee measures that reflect a client’s economic importance to the auditor relative to other clients of the auditor at the city office and national levels. This study employs both performance adjusted discretionary accruals and current accruals as proxies for earnings management. Using a sample of 224 firm-years comprising firms listed on the New Zealand Stock Exchange (NZX) in fiscal years 2004 and 2005, the results of multivariate tests indicate an adverse association between non-audit fees and earnings management. In other words, non-audit fees paid by a client relative to fees paid by other clients, at the office and national levels, appear to impair the auditor’s independence because clients generating relatively more non-audit fees report greater discretionary and current accruals. Such evidence is more pronounced for income increasing accrual proxies for earnings management. The results also show that audit fee is not related to earnings management. As the results in this study are consistent across both discretionary and current accruals, the validity of the results is strengthened. This study contributes to the literature by providing insight into how auditors’ fee metrics indicating client importance affect earnings management in a legal and institutional environment of a small economy, and where the audit market is largely saturated with little room for growth. This study raises implications for relevant regulatory bodies in New Zealand pertaining to future developments of auditor independence and financial reporting regulations.
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Monah, Abraham, and Osedebamen Okojie. "The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia." Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28016.

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Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. We examine this abnormal behavior in the financial statements prepared under US GAAP and IFRS. Specifically, we try to find the differences in managerial opportunistic behavior that might exist in the two accounting regimes. We also examine the micro economy and regulatory factors that might influence the earnings behavior in the banks. Design/method/approach - This empirical investigation uses an unbalanced panel data of five commercial banks in Liberia for a period of six years, 2010 to 2012 before and 2013 to 2016 after IFRS adoption. The data generated from the audited financial statements of the commercial banks were analyzed with two sample t test and multiple linear regression. We also run robustness check with same statistical procedures to validate the results. Findings - the empirical results show a statistically insignificant difference in earnings management after the adoption of IFRS, which means the introduction of IFRS did not have significant effect on earnings management practices in the banks. Additionally, we found no significant relationship between Liberia GDP growth and DLLP. Finally, we discovered a positive insignificant relationship between the capital adequacy ratio and DLLP as predicted. Originality/value - the result of this thesis advances the understanding of earnings management under US GAAP and IFRS in an emerging economy. As most of the existing literature conducted on earnings management are mainly focused on developed economy with capital market and data from non-financial institutions. This thesis fills a gap in the existing literature by studying managerial discretion in an unusual environment. The results of our findings inform regulators, investors, auditors and standards setters considering IFRS adoption.
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Roth, Tim, and Nicholas Morgan. "The Impact of Financial Analysts on Earnings Management : Empirical evidence from Swedish listed companies." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48629.

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Young, Steven Eric. "Discretionary accounting accruals : systematic measurement error and firm-specific determinants." Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307362.

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Baum, Anja. "Non-linearities in discretionary fiscal policy." Thesis, University of Cambridge, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.648808.

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Ibrahim, Salma Samir. "An alternative measure to detect intentional earnings management through discretionary accruals." College Park, Md. : University of Maryland, 2005. http://hdl.handle.net/1903/2679.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2005.<br>Thesis research directed by: Business and Management. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Bos, Sebastian. "financial performance, discretionary accruals, and the value relevance of earnings : The impact of managerial ownership." Thesis, University of York, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.535022.

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Joia, Roberto Midoguti. "Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06122012-155637/.

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A contabilidade brasileira passou por mudanças normativas que deixaram suas demonstrações de acordo com o padrão internacional. Pesquisas realizadas com empresas de capital aberto em vários países do mundo indicam que essa nova norma tende a melhorar a qualidade da informação e deixá-la mais comparável e transparente. Diante disso, o estudo tem como objetivo analisar o impacto da adoção do International Financial Reporting Standard sobre os níveis de gerenciamento de resultados das companhias brasileiras de capital aberto (com exceção das instituições financeiras). A hipótese desenvolvida é de que a nova norma reduz o gerenciamento de resultados nas empresas brasileiras. Os dados foram extraídos das demonstrações contábeis trimestrais dos bancos de dados do Economática e da Comissão de Valores Mobiliários referentes ao período de 2006 a 2011. Para alcançar o objetivo da pesquisa, foi examinada por meio de um modelo proposto a relação entre as variáveis accruals discrionários e a aderência do International Financial Reporting Standard. Na equação, além dessas, foram inseridas as variáveis de controle como o nível de endividamento, o fluxo de caixa operacional, o retorno sobre o ativo e o tamanho da empresa. Para o cálculo dos accruals discricionários foi empregado o Modelo de Jones Modificado. Com base no modelo proposto, foram utilizadas várias técnicas estatísticas e aplicou-se o teste de Kolmogorov-Smirnov para analisar se a amostra possui dados distribuídos normalmente. Em seguida, foi analisada a correlação de Spearman entre as variáveis do modelo proposto e analisada as médias dos accruals, por meio do teste U de Mann-Whitney. Por fim, foi elaborada a análise de regressão com dados dispostos em painel com correção de Newey- West. A correlação e o teste de médias corroboraram a hipótese desenvolvida, porém aregressão não confirmou a hipótese, com significância estatística, de que o novo padrão contábil reduziu o nível de gerenciamento de resultados nas divulgações das demonstrações elaboradas com a adoção das normas IFRS pelas empresas brasileiras de capital aberto.<br>The Brazilian accounting has undergone regulatory changes that have left their statements according to international standard. Research conducted with publicly traded companies in various countries around the world indicate that this new standard tends to improve the quality of information and make it more comparable and transparent. Thus, the study aims to analyze the impact of adopting International Financial Reporting Standard on the levels of earnings management of Brazilian companies traded (excluding financial institutions). The hypothesis is that the new standard reduces the earnings management in Brazilian companies. Data were extracted from the quarterly financial statements of databases Economática and Comissão de Valores Mobiliários for the period 2006 to 2011. To achieve the objectives of the study was examined by means of a model the relationship between the variables discretionary accruals and International Financial Reporting Standard. In the equation, beyond these, the control variables were entered as the level of debt, the operating cash flow, return on assets and firm size. For the calculation of discretionary accruals, we employed the Modified Jones Model. Based on the proposed model, several statistical techniques were used and applied the Kolmogorov-Smirnov test to examine whether the sample has normally distributed data. Next, we analyzed the Spearman correlation between the variables of the model and analyzed the average, by means of the U of Mann-Whitney. Finally, we elaborate regression analysis with data arranged in a panel with Newey-West correction. The correlation and mean test corroborated the hypothesis developed, but the regression did not confirm the hypothesis with statistical significance that the new accounting standard reduced the level of earnings management disclosures in the financial statements prepared with the adoption of IFRS for publicly traded Brazilian companies.
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Books on the topic "DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL"

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Sugata, Roychowdhury, and Harvard Business School, eds. Elections and discretionary accruals: Evidence from 2004. Harvard Business School, 2009.

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Britain, Great. The Non-Domestic Rating (Discretionary Relief) Regulations 1989. H.M.S.O., 1989.

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Al-Omari, Ahmad Moh'd Mostafa. The use of discretionary accruals in the market for corporate controls: A studyof unsuccessful bids. University of Manchester, 1994.

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Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Edited by Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley, and Douglas Michael Wright. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.20.

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This article reviews recent research on the estimation of discretionary accruals and the detection of earnings management. There has been an explosive growth in research on accrual earnings management over the past twenty years, and almost all has used the Jones (1991) model or one of its close derivatives. Nevertheless, a growing literature has addressed the model’s problems and attempted to improve its estimation of discretionary accruals. The model’s incomplete characterization of how nondiscretionary accruals are determined by the firm’s operations can cause either Type I or Type II errors. This article categorizes recent articles into four groups based on their focus and solution, and while there is no panacea for the problems and no consensus on a new model or method, research offers hope that accrual earnings management is more likely to be detected when it exists and is less likely to be erroneously detected when it is absent (i.e., lower Type II and Type I errors, respectively).
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Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199935406.013.20.

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Britain, Great. Non-Domestic Rating (Discretionary Relief) (Amendment) (England) Regulations 2021. Stationery Office, The, 2021.

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Hassounah, Mazen I. Urban spatial home-based-discretionary and non-home-based travel patterns. 1992.

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Britain, Great. Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006. Stationery Office, The, 2006.

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The Non-Domestic Rating (Discretionary Relief) Regulations 1989 (Statutory Instruments: 1989: 1059). Stationery Office Books, 1989.

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Edelstein, Barak. Bank branch intermediation efficiency evaluation using data envelopment analysis and non-discretionary variables. 2004.

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Book chapters on the topic "DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL"

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Toumeh, Ahmad A. "Cloud ERP Systems: Driving Quality in Financial Reporting Through Discretionary Accrual Reduction." In Springer Proceedings in Business and Economics. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-77363-1_11.

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Ising, Peter. "Discretionary Reporting." In Earnings Accruals and Real Activities Management around Initial Public Offerings. Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9_3.

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Que, Ying, and Peter Secord. "Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks." In Communications in Computer and Information Science. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23065-3_1.

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Staat, Matthias. "Treating non-discretionary variables one way or the other: implications for efficiency scores and their interpretation." In Data Envelopment Analysis in the Service Sector. Deutscher Universitätsverlag, 1999. http://dx.doi.org/10.1007/978-3-663-08343-6_2.

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Casciello, Raffaela, Adele Caldarelli, and Marco Maffei. "Earnings Management and Mergers and Acquisitions." In International Financial Reporting Standards and New Directions in Earnings Management. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch004.

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This chapter investigates whether Italian-listed companies involved in mergers and acquisitions (M&amp;A) during the period 2009–2017 manipulated earnings through recourse to discretionary accruals in response to financial market competition. Interest in the possible effects of competition on earnings management practices follows the considerable attention attracted by the effects of business combinations on disclosure quality and reliability. M&amp;A represents an opportunity for managers to manipulate financial reports and to deliver misleading market information in order to enhance company reputation and attract funds from investors. This empirical analysis demonstrates that Italian-listed companies involved in M&amp;A used goodwill as a discretionary accrual for managing earnings. The findings indicate that the increasing level of financial market competition between Italian-listed companies prompted major recourse to earnings management practices based on discretionary accruals.
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Altun, Elif. "Kazanç Yönetimi ve Şirket Değerlemesi Üzerine Bibliyometrik Bir Analiz." In Sosyal Bilimlerde Kuram, Araştırma ve Tartışmalar - 2. Özgür Yayınları, 2025. https://doi.org/10.58830/ozgur.pub704.c3000.

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Bu araştırmanın amacı kazanç yönetimi ve işletme değerlemesi konularını birlikte ele alan çalışmaların bibliyometrik analizini yapmaktır. Bibliyometrik analiz için bibliyografik veriler 08.08.2024 tarihinde WoS (Web of Science) ve Scopus veri tabanlarından toplanmıştır. Verilerin toplanması için "earning$ management" OR "discretionary accrual$" OR "abnormal accrual*" OR "real activit* manipulation" OR "income smoothing" OR "earning$ manipulation" OR "accrual* earning$ management" OR "accrual* based earning$ management" OR "real earning$ management" OR "real based earning$ management" OR "real and accrual* based earning$ management" OR "accrual* and real based earning$ management" OR "earning$ smoothing" ) AND ("Firm *Value*" OR "*valued equity" OR "Firm Equity Value*" OR "firm *valuation" OR "value relevance" OR "value-relevance") kavramları, 1998-2024 yılları aralığı seçilerek R studio yazılımında kaynak türü ve dil kısıtlaması yapabilmesi gerekçesiyle kaynak türü kısıtlaması yapılmadan taratılmış ve nihai 759 örnekleme ulaşılmıştır. Çalışmada verilerin analizi için R studio yazılımı aracılığıyla Bibliometrix ve Biblioshy paketleri kullanılmıştır.
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Tutuncu, Lokman. "Owner Managers, Family Business, and Earnings Management Preceding Management Buyouts." In Advances in Finance, Accounting, and Economics. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch003.

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This study investigates earnings management prior to management buyouts in a sample of 269 UK private family and non-family firms. It hypothesizes that concentrated ownership in private non-family firms provides sufficient wealth incentives and power to owner/managers to manage earnings upwards before the acquisition, while family owners use management buyouts as a succession tool in the absence of a suitable family successor out of concern for the future of family business. The results are consistent with this prediction. Owner/managers in non-family firms tend to overstate earnings preceding the buyout while family ownership is negatively associated with discretionary accruals one year before the buyout transaction.
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Haykal, Muhammad. "The Discretionary Accrual in the Financial Statement of a Public Company in Indonesia: A Literature Review." In Proceedings of MICoMS 2017. Emerald Publishing Limited, 2018. http://dx.doi.org/10.1108/978-1-78756-793-1-00047.

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Amerasinghe, C. F. "Discretionary Power." In Case-Law of the World Bank AdMinisirative Tribunal. Oxford University PressOxford, 1993. http://dx.doi.org/10.1093/oso/9780198258193.003.0009.

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Abstract According to the Respondent, the actions taken m this case were an integral part of the Bank-wide Job Grading Program and constituted a reasonable and non-discriminatory exercise of its discretionary authority. The Respondent claims that, in such cases, ‘it is not for this Tribunal to substitute its own judgment for that of the Bank.’ (de Merode, Decision No. 1 [1981], para. 45)
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"Non-exhaustive discretionary trusts." In Cases and Materials on Trusts. Routledge-Cavendish, 2004. http://dx.doi.org/10.4324/9781843147534-24.

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Conference papers on the topic "DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL"

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Santoso, Rahmat Agus, and Nimas Pamesty. "Discretionary Accrual Public Companies in Indonesia." In 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211020.047.

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Valaskova, Katarina, and Dominika Gajdosikova. "CORPORATE DEBT AND EARNINGS MANAGEMENT: EVIDENCE FROM SLOVAKIA." In 12th International Scientific Conference „Business and Management 2022“. Vilnius Gediminas Technical University, 2022. http://dx.doi.org/10.3846/bm.2022.802.

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Several different models have been developed worldwide to detect manipulative financial reporting in en-terprises. These earnings management practices help enterprises improve their financial performance or gain some advantages based on window dressing techniques. Moreover, there are several firm-specific factors and indicators that can influence the earnings management behavior of enterprises. The purpose of this paper is to test the relationship between corporate debt and earnings management in a sample of 15,716 Slovak firms over a 5-year period. The level of earnings management is measured by discretionary accruals using the Kasznik model, the debt of enterprises is quan-tified by several indicators (total indebtedness ratio, self-financing ratio, current and non-current indebtedness ratios, equity leverage ratio, and insolvency ratio). In this paper, a correlation analysis and an ANOVA method were applied to show if there is any statistically significant dependence between the level of discretionary accruals and corporate debt. The results indicate a positive relationship between the level of discretionary accruals and total indebtedness, non-current indebtedness, and insolvency ratios, while a negative relationship was revealed for self-financing and cur-rent indebtedness ratios.
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Haykal, Muhammad, Erlina, Azhar Maksum, and Iskandar Muda. "Managers Opportunistic Behavior and Discretionary Accrual: An Evidence of Indonesian Manufacturing Firm." In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010437700002900.

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Haykal, Muhammad, Erlina Erlina, Azhar Maksum, and Iskandar Muda. "Discretionary Accrual in the Bullish and Bearish Time Period in the Indonesian Capital Market (Study of Indonesian Manufacturing Companies)." In Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.12-11-2018.2288797.

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Suhendra, Euphrasia Susy, and Dini Tri Wardani. "The Influence of Corporate Governance Mechanism to Earnings Management on Indonesia and China Industrial Banking." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00597.

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The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commissioners, board of commissioners size in banking industry in Indonesia and China, however there is no difference between Audit Committee size. The variable of managerial ownership structure in Indonesian’s banking industry is negatively significant influence on earnings management, whereas in China has no influence. The variable of independent board of commissioners proportion in banking industry in Indonesia has no influence on earnings management, while negatively significant influence on China’s. The variable of Board of Commissioners size in Indonesia banking industry positively significant influence on earnings management, while negatively significant influence in China. Then, the variable of Audit Committee size in Indonesia banking industry negatively significant influence on earnings management, whereas positively significant influence in China.
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Kamalluarifin, Wan Farhah Shafiy Wan. "Ownership Structure And Discretionary Accruals In Malaysian Public Listed Companies." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.3.

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Estrin, Deborah. "Non-Discretionary Controls for Inter-Organization Networks." In 1985 IEEE Symposium on Security and Privacy. IEEE, 1985. http://dx.doi.org/10.1109/sp.1985.10004.

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Im, Chae Chang, Jeong Ho Kim, and Min Kyung Choi. "Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.114.07.

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Sobolewska, Emilia. "Tailoring methodological bricolage to investigate non-discretionary use of digital technology." In Electronic Visualisation and the Arts (EVA 2017). BCS Learning & Development, 2017. http://dx.doi.org/10.14236/ewic/hci2017.49.

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Weerathunga, W. D. "Shareholder Litigation Rights and Financial Fraud Risk: New Evidence from Exclusive Forum Provisions." In Proceedings of the 3rd International Conference on Sustainable & Digital Business. SLIIT Business School, 2024. https://doi.org/10.54389/aevz2076.

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This paper examines the effect of shareholder litigation rights on the firm’s exposure to financial fraud risk. We define fraud risk as the likelihood that a firm may experience financial statement manipulations at the organizational level. We look at fraud risk as it helps us go beyond the level of fraud detected at the firm level, which has been the focus of a large stream of prior research. Following the Business Judgement Rule, we argue firms that fall short of shareholder expectations experience a higher risk of shareholder litigation. Thus, managers will generally attempt to demonstrate superior performance to the shareholders in the presence of excessive litigation pressure, increasing the risk of financial statement fraud for these firms. Consistent with our presumption, we observe a reduction in multi-forum litigation followed by EFP adoption to curtail the financial fraud risks among these firms. Our results remain consistent when fraud risk is measured using Benford’s Score and the discretionary accruals, consistent with the earnings management literature. Although shareholder litigation is expected to lower the risk of financial risk of fraud , our findings suggest that increasing litigation threats may worsen financial fraud risks among firms. Overall, the findings of this paper contribute to the existing literature by showing that it is not the quantity but the quality of litigation that matters in enhancing organizational outcomes. Keywords: Exclusive Forum Provisions, Fraud, Multi-Forum Litigation, Shareholder Litigation
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Reports on the topic "DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL"

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Marcel, Mario. Structural Fiscal Balances: Methodological, Conceptual, and Practical Alternatives. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0006958.

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This paper discusses the merits of alternative definitions of the structural budget in the context of their use in the design and implementation of fiscal rules. To this end, the paper argues that there are three different purposes behind the notion of a structural budget balance: (a) separating permanent from temporary fiscal changes, (b) separating the cyclical from noncyclical components, and (c) separating discretionary from non-discretionary changes. This could lead to the interpretation of the structural budget balance as a permanent balance, a cyclically-adjusted balance, or a discretionary balance, respectively. The paper identifies and measures the items that differentiate the three concepts, and assesses each one on the basis on their analytical soundness, their methodological requirements, their empirical feasibility, and their usefulness as the basis of a fiscal rule.
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Arif, Sirojuddin, Risa Wardatun Nihayah, Niken Rarasati, Shintia Revina, and Syaikhu Usman. Of Power and Learning: DistrictHeads, Bureaucracy, and EducationPolicies in Indonesia’s Decentralised Political System. Research on Improving Systems of Education (RISE), 2022. http://dx.doi.org/10.35489/bsg-rise-wp_2022/111.

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This paper examines the politics of education policies in a decentralised political system. Under what conditions does decentralisation promote learning-enhancing policies? Despite the numerous works that have been written on decentralisation and education, little is known about how politics influenced local education policies. To address this problem, this paper looks at the linkages between local politics, bureaucratic capacity, and the development of learning-enhancing policies in Indonesia’s decentralised political system. More specifically, it assesses how regional variation in the discretionary power of district heads over employment decisions in the state bureaucracy explains the variation in local education policies in four districts in Indonesia. The primary data were collected through in-depth interviews with political leaders, bureaucrats, district education councils, school principals, teachers, teacher organisations, parents, non-government and community-based organisations, journalists, academicians, and other relevant informants. Using Mill’s method of difference, the comparative analysis presented in this paper demonstrates that institutional constraints on the discretionary power of the district head over employment decisions in the state bureaucracy do matter for the development of learning-enhancing policies. Such constraints can pave the way for the development of the bureaucratic capacity required for governments to pursue learning-enhancing policies. Absent constraints on the discretionary power of district heads over employment decisions in the state bureaucracy, the extent to which districts implement learning-enhancing policies will depend on district heads’ commitment to student learning.
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González, Francisco, José E. Gutiérrez, and José María Serena. Shadow seniority? Lending relationships and borrowers’ selective default. Banco de España, 2024. http://dx.doi.org/10.53479/36695.

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This paper analyzes how lending relationships affect firms’ incentives to default, drawing on loan-level data in Spain. We provide new evidence showing that firms first default on loans from less important (“non-main”) banks to preserve their most valuable lending relationships. Our findings also indicate that banks integrate this borrower behavior into their credit risk management because the most important banks within a borrower’s set of lending relationships recognize lower discretionary loan impairments. The results are robust to alternative difference-in-difference (DID) analyses and control for potential bank forbearance, loan characteristics, and a variety of time-varying bank and firm fixed effects.
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Bastos, Fabiano, Rogério Boueri, Maria Cristina Mac Dowell, and Emilio Pineda. Analysis of Public Spending: An Evaluation Methodology for Measuring the Efficiency of Brazilian State Spending on Education. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0007981.

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This study uses Data Envelopment Analysis (DEA) to evaluate the efficiency of state public education systems in Brazil. State government spending on education and state gross domestic product are interpreted as input variables, with the latter being non-discretionary. Output variables are based on the number of state public school students taking the ENEM (Exame Nacional do Ensino Médio, a national exam taken at the end of high school studies) and the Prova Brasil (a national exam taken at the end of the 5th and 9th grades) and their scores on these exams. Variables were not scaled per capita in order to allow us to draw conclusions about economies of scale. The main result was a negative correlation between per capita state spending on education and the relative efficiency of the state educational system, indicating that there is a limit to per capita educational spending beyond which technical efficiency in educational programs falls significantly.
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Cranfield, John, Paul Preckel, and Thomas Hertel. Poverty Analysis Using an International Cross-Country Demand System. GTAP Working Paper, 2006. http://dx.doi.org/10.21642/gtap.wp34.

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This paper proposes a new method for ex ante analysis of the poverty impacts arising from policy reforms. Three innovations underlie this approach. The first is the estimation of a global demand system using a combination of micro-data from household surveys, and macro-data from the International Comparisons Project. Estimation is undertaken in a manner that reconciles these two sources of information, explicitly recognizing that per capita national demands are an aggregation of the disaggregated, individual household demands. The second innovation relates to a methodology for post-estimation calibration of the global demand system, giving rise to country specific demand systems and an associated expenditure function which, when aggregated across the expenditure distribution, reproduce observed per capita budget shares exactly. The third innovation is use of the calibrated expenditure function to calculate the change in the head-count of poverty, poverty gap and squared poverty gap arising from policy reforms, where the poverty measures are derived using a unique poverty level of utility, rather than an income or expenditure-based measure. We employ these techniques with a demand system for food, other non-durables and services estimated using a combination of 1996 ICP data set and national expenditure distribution data. Calibration is demonstrated for three countries for which household survey expenditure data are utilized during estimation; namely, Indonesia, the Philippines and Thailand. To illustrate the usefulness of these calibrated models for policy analysis, we assess the impacts of an assumed five percent food price rise as might be realized in the wake of a multilateral trade agreement. Results illustrate the important role of subsistence expenditures at low per capita income levels, but of discretionary expenditure at higher per capita income levels. The welfare analysis underscores the relatively large impact of the price hike on poorer households, while a modified Foster-Greer-Thorbecke poverty measure shows that the five percent price rise has a differential effect on poverty across the three focus countries, although it increases the incidence and intensity of poverty in all three cases.
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